1. Kick-Off to Sales For producer use only. Not for client presentation. End-of-Year Tax Strategies

2. Kick-Off to Sales For producer use only. Not for client presentation. James Hahn Vice President, Sales

3. Kick-Off to Sales For producer use only. Not for client presentation. Victor Sanchez, MBA, CLU Assistant Vice President End-of-Year Tax Strategies

4. For producer use only. Not for client presentation. 2011 Tax Rates??? UNCERTAINTY.

5. For producer use only. Not for client presentation. What a Difference a Year May Make Income Taxes*  Current tax brackets of 10%, 15%, 25%, 28%, 33%, and 35% in 2010  Returns to pre-Bush tax rates brackets of 15%, 28%, 31%, 36%, and 39.6% in 2011  Capital gains taxed at 15% in 2010, increases to 20% in 2011 *Congress and President are near compromise on preserving Bush tax cuts for two years.

6. For producer use only. Not for client presentation. Qualified Plans There is still time to implement a qualified plan  Must be implemented by 12/31/2010  Documents must be signed  Funding by 2011 tax-filing deadline

7. For producer use only. Not for client presentation. Charitable Gifts Charitable gifts can be made before the year ends  Gifts of cash, life insurance or stock  Significant tax savings  Lead to discussion of other planning options

8. For producer use only. Not for client presentation. What a Difference a Year May Make If Bush tax changes are allowed to lapse*  Estate Tax – jumps from 0% in 2010, to 55% in 2011  Exemption – returns to pre-Bush amount of $1 million (or $2 million for couples)  Gift Tax – top rate jumps from 35% in 2010, to 55% in 2011 * Congress and President are near compromise on preserving Bush tax cuts for two years.

9. For producer use only. Not for client presentation. TransACE Survivor ®  Guarantees  Flexibility  Control Prepare for the Unexpected

10. For producer use only. Not for client presentation. Design for Flexibility

11. For producer use only. Not for client presentation. Design for flexibility TransACE Survivor ® Estate Protection Rider

12. For producer use only. Not for client presentation. TransACE Survivor ® 169$82,402$2,500,000 270$82,402$2,500,000 371$82,402$2,500,000 472$82,402$2,500,000 Male / Female age 68, Preferred Nonsmokers* YrAge Annual Premium Death Benefit 573$82,402$2,500,000$82,778$2,500,000 With Estate Protection Rider $82,778$5,000,000 $82,778$5,000,000 $82,778$5,000,000 $82,778$5,000,000 Annual Premium Death Benefit *Based on a 10 Pay Lifetime Guarantee Scenario

13. For producer use only. Not for client presentation. Design for flexibility TransACE Survivor ® Honeymoon Provision

14. For producer use only. Not for client presentation. TransACE Survivor ® 169$0 $111,388 $5,000,000 YearAge Surrender Value Accumulation Value Death Benefit 270$94,888 $229,037 $5,000,000 371$226,509 $351,309$5,000,000 472$364,436 $478,336 $5,000,000 573$507,272 $610,221 $5,000,000 Honeymoon Provision Waives surrender charges for a full surrender during the first 5 years *10 Pay Lifetime Guarantee Scenario with an Annual Premium of $164,567. Values shown are based on guaranteed interest and charges Male / Female age 68, Preferred Nonsmokers*

15. For producer use only. Not for client presentation. Design for flexibility TransACE Survivor ® Surrender Penalty Deferral Endorsement

16. For producer use only. Not for client presentation. Total Premiums Paid Design for flexibility. Reduce Death Benefit YearsDeath BenefitAnnual Premium 1 thru 5$5,000,000$822,835 1 thru 5$5,000,000$ 164,567 6 thru 10$2,500,000$19,475 11 thru 33$2,500,000$ ----------- Policy guaranteed for life TransACE Survivor ® Male / Female age 68, Preferred Nonsmokers* 6 thru 10$2,500,000$920,210

17. For producer use only. Not for client presentation. Design for flexibility TransACE Survivor ® Enhanced Surrender Value Endorsement

18. For producer use only. Not for client presentation. TransACE Survivor ® 1078 $1,481,103 $1,645,670$5,000,000 YearAge Enhanced Surrender Value Cumulative PremiumsDeath Benefit 1583 $1,645,670 $5,000,000 Enhanced Surrender Value Endorsement *10 Pay Lifetime Guarantee Scenario with an Annual Premium of $164,567 90% of premiums at the 10 th anniversary 100% of premiums at the 15 th anniversary Male / Female age 68, Preferred Nonsmokers*

19. For producer use only. Not for client presentation. Enhanced Surrender Value Endorsement  No caps on face amount  No restrictions on age or underwriting status. TransACE Survivor allows for one uninsurable with a 12-month life expectancy.  Available at no additional cost

20. For producer use only. Not for client presentation. Estate Planning Legacy Planning Does the Estate Tax Matter?

21. For producer use only. Not for client presentation. Potential Prospects for Legacy Planning  Age: 45+  Net worth: at least $2 Million  Children from a previous marriage  Family member with special needs  Family business or privately held company  Charitable inclination

22. For producer use only. Not for client presentation. Control A Trust Alternative For clients who:  Don’t want to deal with trust documents  Can’t find a suitable trustee  Won’t have an estate tax liability

23. For producer use only. Not for client presentation. 5 – 25 years$10,000 min. Guaranteed Monthly Income Stream Initial Lump Sum Back-End Lump Sum Income Protection Option

24. For producer use only. Not for client presentation. Year End Highlights  TransSecurity  Underwriting Enhancements  Foreign Nationals  Cash Balance Plans  Premium Finance

25. For producer use only. Not for client presentation. This material was not intended or written to be used, and cannot be used, to avoid penalties imposed under the Internal Revenue Code. This material was written to support the promotion or marketing of the products, services, and/or concepts addressed in this material. Anyone to whom this material is promoted, marketed, or recommended should consult with and rely solely on their own independent advisors regarding their particular situation and the concepts presented here. TransACE Survivor ® is a nonparticipating, flexible-premium universal life insurance policy issued by Transamerica Life Insurance Company, Cedar Rapids, IA 52499. Policy Form No. 1-12111108 (CVAT), Group Certificate No. 2- 72136108 (CVAT) for certificates issued under a group policy issued to the Rhode Island National Consumer Protection Trust. Policy form and number may vary, and this policy may not be available in all jurisdictions. Transamerica Insurance & Investment Group (“Transamerica”) and its representatives do not give tax or legal advice. This material is provided for informational purposes only and should not be construed as tax or legal advice. Clients and other interested parties must be urged to consult with and rely solely upon their own independent advisors regarding their particular situation and the concepts presented here. Discussions of the various planning strategies and issues are based on our understanding of the applicable federal tax laws in effect at the time of presentation. However, tax laws are subject to interpretation and change, and there is no guarantee that the relevant tax authorities will accept Transamerica’s interpretations. Additionally, this material does not consider the impact of applicable state laws upon clients and prospects. Although care is taken in preparing this material and presenting it accurately, Transamerica disclaims any express or implied warranty as to the accuracy of any material contained herein and any liability with respect to it. This information is current as of December 2010.

26. Kick-Off to Sales For producer use only. Not for client presentation. OLA 2055 L 1210 End-of-Year Tax Strategies